Montreal

September 18 - 22, 2006

Meeting Summary

IAASB_Meeting_Highlights - Montreal 2006

IAASB Meeting Highlights 2006 09 Montreal final (106K)

Agenda

Proposed Timetable

Timetable for Public (83K)

Agenda Papers

Agenda Item 1 - Introduction and Minutes

2006 09 Montreal Public Session - Approved (112K) Pages 2367 to 2368 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (75K) Pages 2369 to 2388 - Agenda Item 1-A - Draft 2006 07 Brussels Minutes Public Session (91K) Pages 2389 to 2410 - Agenda Item 1-B - ISA 705 Close Off Document (86K) Pages 2411 to 2418 - Agenda Item 1-C - ISA 706 Close Off Document (42K)

Agenda Item 2 - Clarity

Pages 1769 to 1774 - Agenda Item 2 - Clarity (Cover Sheet) (206K) Pages 1775 to 1788 - Agenda Item 2-A - Issues Paper (201K) Pages 1789 to 1820 - Agenda Item 2-B - Preface (Mark-up from ED), ISA 230 (Mark-up), Objectives, ISA 200 (Mark-up) (302K) Pages 1821 to 1838 - Agenda Item 2-C - Preface (Clean), and ISA 200 (Clean) (202K) Pages 1839 to 1882 - Agenda Item 2-D - Redrafted ISA 315 - Mark-up Showing Changes from July IAASB Mtg (318K) Pages 1883 to 1902 - Agenda Item 2-E - Redrafted ISA 330 - Mark-up Showing Changes from July IAASB Mtg (209K) Pages 1903 to 1942 - Agenda Item 2-F - Redrafted ISA 240 - Mark-up Showing Changes from July IAASB Mtg (311K) Pages 1943 to 1954 - Agenda Item 2-G - Redrafted ISA 300 - Mark-up Showing Changes from July IAASB Mtg (188K)

Agenda Item 3 - Estimates

Pages 1955 to 1958 - Agenda Item 3 - Estimates (Cover Sheet) (192K) Pages 1959 to 1982 - Agenda Item 3-A - Proposed ISA 540 (Rvsd) - Markup from 3-2006 Mtng (234K) Pages 1983 to 1988 - Agenda Item 3-B - Issues Paper (171K) Pages 1989 to 2022 - Agenda Item 3-C - Proposed Combined ISA 540-545 (Mark-up from 3-A) (292K) Pages 2023 to 2054 - Agenda Item 3-D - Proposed Combined ISA 540-545 (Clean) (254K) Pages 2055 to 2062 - Agenda Item 3-E - Disposition of Present Tense in Proposed Rvsd ISA 540 (156K) Pages 2063 to 2102 - Agenda Item 3-F - Analysis of ISA 545 (328K)

Agenda Item 4 - Service Organizations

Pages 2103 to 2108 - Agenda Item 4 - Service organizations ISA 402 & ISAE 3402 Cover Sheet (213K) Pages 2109 to 2116 - Agenda Item 4-A - Service organizations ISA 402 Issues (163K) Pages 2117 to 2124 - Agenda Item 4-B - Service organizations ISAE 3402 Issues (158K) Pages 2125 to 2128 - Agenda Item 4-C - Service organizations ISA 402 Project Proposal (133K) Pages 2129 to 2132 - Agenda Item 4-D - Service organizations ISAE 3402 Project Proposal (132K)

Agenda Item 5 - Forming an Opinion

Pages 2133 to 2134 - Agenda Item 5 - Forming an Opinion Cover Sheet (84K) Pages 2135 to 2148 - Agenda Item 5-A - Forming an Opinion - Issues (68K) Pages 2149 to 2166 - Agenda Item 5-B - Forming an Opinion - Draft Outline ISA (96K)

Agenda Item 6 - Future Strategy and Work Program

Pages 2167 to 2168 - Agenda Item 6 - IAASB Strategy and Work Program Cover Sheet (76K) Pages 2169 to 2174 - Agenda Item 6-A - IAASB Strategy and Work Program (36K)

Agenda Item 7 - Related Parties

Pages 2175 to 2176 - Agenda Item 7 - Related Parties Cover Sheet (84K) Pages 2177 to 2196 - Agenda Item 7-A - Related Parties - Issues Paper (98K) Pages 2197 to 2216 - Agenda Item 7-B - Related Parties - Revised Post-ED Draft Clean (89K) Pages 2217 to 2244 - Agenda Item 7-C - Related Parties - Revised Post-ED Draft Markup from ED (160K)

Agenda Item 8 - Special Reports

Pages 2245 to 2254 - Agenda Item 8 - Special Reports Cover Sheet (126K) Pages 2255 to 2260 - Agenda Item 8-A - Proposed Amended ISA 200 Clean (38K) Pages 2261 to 2268 - Agenda Item 8-B - Proposed Amended ISA 210 Clean (41K) Pages 2269 to 2286 - Agenda Item 8-C - Proposed Amended ISA 700 Clean (74K) Pages 2287 to 2304 - Agenda Item 8-D - Proposed ISA 800 Clean (67K) Pages 2305 to 2320 - Agenda Item 8-E - SPLIT Proposal (67K) Pages 2321 to 2330 - Agenda Item 8-F - Proposed Amended ISA 200 Mark-up (66K) Pages 2331 to 2340 - Agenda Item 8-G - Proposed Amended ISA 210 Mark-up (61K) Pages 2341 to 2366 - Agenda Item 8-H - Proposed Amended ISA 700R and Proposed ISA 701 Mark-up (119K)

Agenda Item 9 - External Confirmations

Pages 2419 to 2420 - Agenda Item 9 - External Confirmations Cover Sheet (86K) Pages 2421 to 2438 - Agenda Item 9-A - External Confirmations - Issues Paper (76K)

Audio

Discussion held on Friday morning, September 22nd, 2006 (99.1 MB)
Agenda Item 2 - Clarity (Run time: 1 hour, 28 minutes)
Agenda Item 8 - Special Purpose Reports (Approval, Close-off) (Run time: 1 hour, 48 minutes)
Discussion held on Monday afternoon, September 18th, 2006 (80.7 MB)
Agenda Item 2 - Clarity (Run time: 2 hours, 50 minutes)
Discussion held on Monday morning, September 18th, 2006 (91.4 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 13 minutes)
Agenda Item 2 - Clarity (Run time: 3 hours)
Discussion held on Thursday afternoon, September 21st, 2006 (52.8 MB)
Agenda Item 7 - Related Parties (Run time: 15 minutes)
Agenda Item 9 - External Confirmations (Run time: 1 hour, 36 minutes)
Discussion held on Thursday morning, September 21st, 2006 (95.8 MB)
Agenda Item 7 - Related Parties (Run time: 3 hours, 22 minutes)
Discussion held on Tuesday afternoon, September 19th, 2006 (99.1 MB)
Agenda Item 8 - Special Purpose Reports (Run time: 55 minutes)
Agenda Item 4 - Service Organization (Run time: 2 hours, 34 minutes)
Discussion held on Tuesday morning, September 19th, 2006 (98.2 MB)
Agenda Item 8 - Special Purpose Reports (Run time: 3 hours, 27 minutes)
Discussion held on Wednesday afternoon, September 20th, 2006 (65.6 MB)
Agenda Item 3 - Estimates/Fair Values (1st Read, Combined ISA) (Run time: 50 minutes)
Agenda Item 5 - Forming an Opinion (Run time: 48 minutes)
Agenda Item 6 - IAASB Work Program (Run time: 40 minutes)
Discussion held on Wednesday morning, September 20th, 2006 (part 1) (48.5 MB)
Agenda Item 3 - Estimates (Close-off) (Run time: 1 hour, 42 minutes - *Final 25 minutes of discussion cut short due to recording malfunction. Missing information is summarized at the start of next file: Wednesday Morning, Part 2*)
Discussion held on Wednesday morning, September 20th, 2006 (part 2) (30.9 MB)
Agenda Item 3 - Estimates (Close-off) (Run time: 13 minutes)
Agenda Item 3 - Estimates/Fair Values (1st Read, Combined ISA) (Run time: 52 minutes)
 
 

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